SECTION 55 [REFUND IN CERTAIN CASES] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – 

REFUND OF FIFTY PER CENT OF APPLICABLE STATE TAX ON SUPPLIES TO CSD UNDER SECTION 55

NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017

In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to specify the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent, of the applicable state tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

This notification shall come into force with effect from the 1st day of July, 2017.